Poland: Guidance on liability of management board members for company’s tax assessments

The Minister of Finance and Economy on August 29, 2025, published a general ruling (ref no. DTS2.8012.5.2025) on the application of Article 116 of the Polish Tax Code to the judgments of the Court of Justice of the European Union (CJEU) in cases C-277/24 (Adjak) and C-278/24 (Genzyński) relating to the liability of management board members for a company’s tax assessments.

In particular, the ruling clarifies that:

• An effective challenge by a management board member of the findings or legal qualifications certified in the tax assessment decision issued against the company does not automatically result in the invalidation of that decision, nor does it, in particular, justify declaring the decision null and void or reopening the relevant proceedings.
• A management board member has the right to access the files of the tax assessment proceedings conducted against the company to the extent necessary to enable the member to effectively challenge the factual and legal findings affecting the existence and amount of the tax liability.
• A circumstance releasing a management board member from liability for the company’s tax arrears is the mere submission of a petition for bankruptcy, not the effectiveness of such a petition.

Read a September 2025 report prepared by the KPMG member firm in Poland